EIN: 830265108
UEI: E1ULMFNZKEF8
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 16, 2023 (1044 days ago).
What is a management decision? →We found that Powder River Conservation District does not have written updated policies implementing Uniform Guidance contractual and internal control procedures. Cause & Effect: The cause appears to be the result of a lack of experience, and the effect is non-compliance and the possibility of entering into transactions with debarred or suspended vendors, and not paying adequate Federal wages to labors. Questioned Costs: -0- Recommendation: We recommend that the District update and implement written internal control policies that coincide with Federal grant requirements and contain all Uniform Guidance regulations, relating to Sams.gov debarment and suspension, Davis-Bacon Wage Requirements and internal controls. Management Response: See the last page of this report for Management?s response as found on the District?s letterhead.
Show full finding ▾Hide full finding ▴2022-001 Uniform Guidance Written Policies and Procedures ? Significant Deficiency Criteria: Uniform Guidance policies requires 2 CFR Part 180, which states written policies and procedures related to internal controls be written regarding SAMS.gov contractor verification of debarment and suspension. In addition, 200.326 Contract Provisions that pay over $2,000 in labor wages require to be in compliant with Davis Bacon Labor Laws. This requirement contains written acknowledge of certified wage rate payrolls weekly and contractual language of the wage rate certification of payroll in the contract between the contractor and the District. Condition: We found that Powder River Conservation District does not have written updated policies implementing Uniform Guidance contractual and internal control procedures. Cause & Effect: The cause appears to be the result of a lack of experience, and the effect is non-compliance and the possibility of entering into transactions with debarred or suspended vendors, and not paying adequate Federal wages to labors. Questioned Costs: -0- Recommendation: We recommend that the District update and implement written internal control policies that coincide with Federal grant requirements and contain all Uniform Guidance regulations, relating to Sams.gov debarment and suspension, Davis-Bacon Wage Requirements and internal controls. Management Response: See the last page of this report for Management?s response as found on the District?s letterhead.
2022-001 Uniformed Guidance Written Policies and Procedures - Significant Deficiency i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Corrective Action Planned: The Powder River Conservation District (PRCD) will create a written internal control policy that coincides with federal grant requirements and contains all Uniform Guidance regulations relating to Sams.gov debarment and suspension, Davis-Bacon Wage Requirements, and other internal controls. The PRCD will also insure that district employees receive proper training/education on these regulations. iii. Anticipated Completion Date: December 31, 2023.
Federal funds to match other Federal funds are not allowed according to the cost sharing participation agreement Effect: The District must use matching funds in-accordance to the Federal grant cost sharing requirements. Questioned Costs: $75,000 Recommendation: We recommend that the District follow the agreements of the grant requirements and receive updated training for personnel on OMB requirements of Federal grants. Management Response: See the last page of this report for Management?s response as found on the District?s letterhead.
Show full finding ▾Hide full finding ▴2022-002 Cost Sharing Requirements ? Material Weakness Criteria: The Emergency Watershed Protection Program has a cost sharing requirement of Federal and non-Federal participation. The non-Federal portion, of the participation of funds must not utilize other Federal dollars toward meeting the cost-share requirement of this award. Cost sharing must come from non-Federal sources. Cause: Powder River Conservation District used Federal Fish & Game funds to match the non-Federal portion of the Emergency Watershed Protection Program. Condition: Federal funds to match other Federal funds are not allowed according to the cost sharing participation agreement Effect: The District must use matching funds in-accordance to the Federal grant cost sharing requirements. Questioned Costs: $75,000 Recommendation: We recommend that the District follow the agreements of the grant requirements and receive updated training for personnel on OMB requirements of Federal grants. Management Response: See the last page of this report for Management?s response as found on the District?s letterhead.
2022-002 Cost Sharing Requirements - Material Weakness i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Correction Action Planned: The PRCD will insure that district employees receive updated training for OMB requirements of federal grants. 1. Anticipated Completion Date: December 31, 2023. iii. Correction Action Planned: The PRCD will insure to confirm the original source of all grant funding, so confusion does not occur when receiving federal grant funding from non-federal sources. 1. Anticipated Completion Date: December 31, 2023. iv. Correction Action Planned: The PRCD will also contact the US Fish and Wildlife Service/WY Game and Fish Department and the USDA-NRCS to discuss the federal-to-federal funding match that occurred within the Emergency Watershed Protection Program during the District's FY 2021-2022 to see what correction actions they agencies would like the District to take. The District will follow the recommendations of the federal agencies. 1. Anticipated Completion Date: June 30, 2023.
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